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The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $50,600 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 22,000 2,200 9,200 4,700 2.ee 1,900 1,5ee $ 7,100 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 570 Inventory 970 Accounts Payable 430 Prepaid Rent 29 Prepaid Insurance 27 Salaries and Wages Payable 96 Utilities Payable 24 Beginning Balances $ 6ee 760 480 22 32 58 17 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method (Amounts to be deducted should be indicated with a minus sign.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Changes in current assets and current liabilities: Total Adjustments 0 $ 0